Customs treatment of gifts: exemptions apply for bonafide gifts but excess value or prohibited items attract duty and penalties. Bonafide gifts imported by post within the prescribed Government value limit are exempt from Basic and Additional Customs duties provided they are not prohibited under the Foreign Trade Act and are for genuine personal use; valuation excludes postal or airfreight and uses the original value in the dispatching country. If value exceeds the limit, customs charges duty on the entire consignment, and restricted or prohibited items may attract penalties, confiscation, redemption fines or penal action. For post parcels customs assesses duty and the postal department collects and deposits it.